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The Research on Performance Valuation of State-owned Enterprises Based on the Combination of EVA and Non-ifnancial Indicators

Author: WangZhiJuan
Tutor: XuZuo
School: Hefei University of Technology
Course: Accounting
Keywords: Performance Management Economic Value Added non-financial index Evaluation system
CLC: F406.72
Type: Master's thesis
Year: 2012
Downloads: 358
Quote: 0
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With the establishment of the socialist market economic system and thedeepening of reform of state-owned enterprises, the problems of state-owned assetmanagement constitution have highlighted, because the investors were dislocation,part of the responsibilities of the investor were used by the enterprises, mainlycomporting in decision-making mistakes, and blind duplicate construction is verycommon, a considerable number of investment is short-term behavior, and someproject should not be on in order to make a big performance, resulting in greatwaste of human, financial, material and social resources, the level of the overalloperating efficiency of state-owned assets is low, quality is not high, and seriousloss of assets.one of the corporate purpose to establish of performance appraisalsystem is to evaluate accurately of the value of the company, department and staffto create an effective incentive, So as to promote corporate wealth creationmaximizely. Thus the enterprise was in the selection of performance assessmentindicators, needs assessment indicators to evaluate the accuracy of the value of thecompany, objectivity, comprehensiveness and implementation ease. Most of thetraditional performance index were accounting indicators, such as net profit (rate)and return on investment, lacking in accuracy and objectivity, the main reason isnot considered the cost of capital to shareholders, and thus affect the value of thecompany the accuracy of the evaluation and allocation of resources anddecision-making. EVA solves this problem, it truly reflects the enterprise’s valuecreation, and to coordinate the interests of shareholders and managers, make both ina consistent. Selected based on EVA assessment indicators in the financial field, thisarticle will be combined with non-financial indicators of corporate performanceevaluation study, and use fuzzy analytic hierarchy process to analyze both, in order toverify the feasibility of combining the two.In this paper, the combination of normative research and business case studies was usedto explore the issues related to the EVA valuation model and its applications, and analysisthe evaluation selected with fuzzy analytic hierarchy process, to illustrate the feasibility ofthe evaluation model. First introduced the research background, significance, and relatedtheory, after summed EVA enterprise value evaluation alone has the advantage, then themeaning of the EVA calculation methods as well as statements of EVA adjusting events inthe status of my application, and Anhui JAC automobile Group Co., Ltd. case study, followed discusses the EVA index in the practical application of the Chinese enterprisesshould pay attention to issues and practical significance. Finally, the correspondingcountermeasures and suggestions. This paper hopes to explore the specific analysis of theEVA valuation model calculation for the majority of investors to provide helpful reference.

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CLC: > Economic > Industrial economy > Industrial economic theory > Organization and management of industrial enterprises > Financial management and accounting > Financial management, cost management
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